The Department for International Tax Cooperation has made certain important announcements with respect to Cayman Islands Financial Institutions complying with their Automatic Exchange of Information obligations.

The nature and suitability of life settlements as an asset class for securitisation has been the subject of commentary recently. Liability for withholding tax on life settlement pools currently held in a variety of jurisdictions has also given rise to diverse structuring requirements for deal counterparties

The next step for all Irish entities which are classified as Financial Institutions ("FIs") for FATCA purposes is to submit a return (the "FATCA Return") to Irish Revenue setting out details of any US reportable accounts they may have maintained during the 2014 calendar year, or to confirm by way of nil return that they maintained no such accounts.

All British Virgin Islands private, professional and public funds and all BVI investment business licence holders are required to audit their financial statements.

The Mutual Funds (EU Connected Fund (Alternative Investment Fund Managers Directive)) Regulations, 2016 ("Fund Regulations") and The Securities Investment Business (EU Connected Fund (Alternative Investment Fund Managers Directive)) Regulations, 2016 (the "Manager Regulations" and together with the Fund Regulations, the "New AIFMD Regulations") were published on 16 December 2016.

On 29 November 2013, the Cayman Islands government signed a Model 1B (i.e. non-reciprocal) intergovernmental agreement with the United States.

The Cayman Islands remains the offshore jurisdiction of choice for the formation of international investment funds.

The Credit Union and Co-operation with Overseas Regulators Act 20121 (the "Act") was enacted in December 2012.

Recently in the BVI the recoverability of the fees of foreign lawyers from opposing parties has been the subject of both judicial and legislative concern.

In this article John Dykstra discusses the appeal of the Cayman Islands as the jurisdiction of choice for cat bonds and other ILS products.

It is anticipated that the Bills will be approved by the Cayman Islands' Legislative Assembly during August 2015.

No, it wasn't an April Fool joke. From yesterday, employees have the right to disconnect from work courtesy of the government's new code of practice.

The Irish Minister for Finance today, Thursday, 24 October 2013, published the Finance Bill (No. 2) 2013 (the "Finance Bill").

The long-awaited Companies Bill 2012 ("Bill") published on 21 December 2012 is the product of extensive work by the Company Law Review Group ("CLRG") and in the words of Minister Bruton "is the largest substantive Bill in the history of the State".

Ireland has a long history of success as a location for international investment fund and finance companies.

In a recent decision in Petroci Holding v Masirah Oil Limited & Ors, the British Virgin Islands ("BVI") Commercial Court struck out materially the whole of a witness statement of fact...

This update outlines the practical implications for CLO issuers incorporated in the Cayman Islands.

The Cayman Islands is an overseas territory of the United Kingdom and the legal system is an English-style common law system, which comprises statute law and binding case precedents.

This is a challenging situation for the BVI and its 30,000 residents, and our priority continues to be the well-being of all residents who remain in the BVI and those who are affected by the damage caused by Hurricane Irma.

Mr Justice Cooke delivered his judgment in the Commercial Court on 7 June 2013 in a banking dispute between a partnership and Ulster Bank Ireland Limited.